All three are co-conspirators. But the brunt of the blame should rest with Enron. They initiated all this shady business, their executives got rich(er) off insider trading, and they left their employees out to dry with worthless stock. The auditors and the government merely looked the other way while Enron stole from the poor and gave to the rich. .

I guess it depends which character traits you find most odious: greed, arrogance, cowardice or stupidity. Personally, I'd pick Enron, on the grounds of greed and arrogance. However, as well as assigning blame, I'd be interested in preventing further abuses by restoring some of the regulations so savagely destroyed by corporate interests and their fellow travelers in recent years. This is just one particularly redolent example of what happens under laissez- faire capitalism in the classic mode, which is what we are fast approaching. .

Enron's shenanigan-enhanced economic terrorism is no more surprising than violent attacks on the U.S., no more surprising than illegally inflated IPOs or junk bonds, no more surprising than U.S. troops called out to kill striking workers or students. The general reality within the U.S. government and corporate welfare economy is absolutely predictable. To borrow a phrase, "The bidness of guv'ment is bidness." The governors support the corruption because the corruption supports them. .

All parties were greedy and probably acting illegally, but Enron was the worst. They deceived their own workforce and their investors. Enron's actions ruined lives and futures. .

Rana Sircar, 68, Sunnyvale

Reports indicate that the auditors knowingly accepted "cooked" numbers, and the role of high-level cabinet officials needs more probing. While Enron must bear primary responsibility, unless the pervasive, corrupting influence of soft money campaign contributions is confronted, prosecution of the corporation will not stop such deceptive practices. It is a shameful state of affairs when the attorney general of the United States has to recuse himself from the investigation because he received money from Enron. .

Dot Ingels, 53, San Rafael

It appears that three birds of a feather have been sleeping together. The system of checks and balances only works when it is operated by people of at least minimal integrity. This whole mess makes me ill. I can vividly picture those forewarned at a ski lodge or golf resort sleeping soundly despite the devastation they have caused. Those who toiled to make them rich will be spending the rest of their lives in fear for their basic security. There will never be enough justice to make this right.